Quite a stereotypic argument.
What I am surprised with is basing on both Suvorov-Rezun anf Meltyukhov who are in opprosition to each other. I'd also suggest to read Isayev with his "Antisuvorov"...
Where I do support Viktor Suvorov (penname of former GRU-officer who fled to UK, Vladimir Rezun) is his assumptions of Winter War against Finland. I guess that in that conditions, no army on earth could have done better against Finns than Red Army. My opinion is based on simple facts that one speaking of that war may understand thet Red Army soldiers attacked Mannerheim Line in the frost of about 20 degrees below zero centigrade, in blizzards, with snow cover of about 2 meters (almost 7 feet), with natural obstacles ike bif stones and rocks, frozen lakes and ditches which made it almost unpassable for tanks, even light ones, and Mannerheim Line was a very good one full of mine fields and barbed wire, excellently arranged fire and artillery pits, with snipers and fact skier troops all over. What Red Army had finaly accompished was a miracle. They managed to break through the Line, take Viepuri - Vyborg and then, when Finland ied before red Army almost defenceless, Stalin stopped. Ony one who had never been there, in that condition, can say that Soviets were weak because they were unable to beat the shit out of Finns within a week. Rezun, BTW, insists that when he fed those real weather and natural conditions plus the strength of the Line to a wargame computer in the Military Academy in Britain where he teaches, the computer stubbornly advised that tactical nukes be used, and without that the assault was competely impossible.

Concerning who would have been treated as the agressor if Stalin had striked first, you underestimate Stalin's propagand, praising to skies that of Paul Josef Goeebbels. The next day, all the liberal papers, even in the USA, would kry out of "Soviet Liberating Attack on Nazi Germany"
What concerns incompetence in RKKA (Red Army of Workers and Peasants), yes, it was in a way but it was not to degree to prevent fufiling orders and the main obstacle here is not that incompetence (remember Zhukov's pocketing the 6-th Japanese Army at Khalkin-Gol, and many of Soviet officers getting their experience in Spain and in the Winter Campaign against Finland) but rather inflexible doctrine adopted by the Red Army.
In my opinion, both armies - RKKA and Wehrmacht might do well in assaut but much worse in devence. Flexible doctrine of Wehrmach would help it to do better, of course, but not when the situation is quite otherwise, when Russian tanks override your positions here and there, your own tanks are caught in the parks, or have no ammo, or are not fueled, or are forced to enter the fight one by one against the overwelming force, or are simpy bombed on the march to the position, your airdromes are bombed to ashes and you have no air support - well all the "niceties" you get when the enemy has the initiative. So, what would matter here is who strikes first!